Legal Opinion

Florman v. Commissioner

United States Tax Court

Decided July 9, 1979No. Docket No. 3139-78UnpublishedCited by 1 opinion

1Opinion of the Court

MILTON B. FLORMAN and GERALDINE FLORMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Florman v. Commissioner

Docket No. 3139-78.

United States Tax Court

T.C. Memo 1979-254; 1979 Tax Ct. Memo LEXIS 269; 38 T.C.M. (CCH) 1018; T.C.M. (RIA) 79254;

July 9, 1979, Filed

Milton B. Florman, pro se.

Arthur A. Oshiro, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: This case was assigned to and heard by Special Trial Judge Lehman C. Aarons, pursuant to the provisions of section 7456(c) of the Internal Revenue Code of 1954, as amended, and General Order No. 6 of…

2Cases cited7 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Ramsay Scarlett & Co. v. CommissionerUnited States Tax Court · 1974
  3. Ramsay Scarlett and Company, Inc. v. Commissioner of Internal Revenue, Baltimore Stevedoring Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1975
  4. Parmelee Transportation Company v. The United StatesUnited States Court of Claims · 1965
  5. Norton v. CommissionerUnited States Tax Court · 1963

2 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Zahirudeen Premji Carol M. Premji v. Commissioner of Internal Revenue, (United States Tax Court) Carl John Norby v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1998

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